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【管理課件】abc成本分析法-資料下載頁

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【正文】 rs to evaluate the costs and prices of alternative design choices.64JustInTime Production SystemslJustintime (JIT) production systems take a “demand pull” approach in which goods are only manufactured when needed to satisfy customer orders.lDemand triggers each step of the production process, starting with customer demand for a finished product at the end of the process, to the demand for direct materials at the beginning of the process.65Major Features of a JIT SystemlThe five major features of a JIT system are:1Organizing production in manufacturing cells2Hiring and retaining multiskilled workers3Emphasizing total quality management4Reducing manufacturing lead time and setup time5Building strong supplier relationships66Key features of JIT production1. A ‘pull’ method of coordinating production which uses kanbans.‘Kanban’ is the Japanese term for card or visible record. Nothing is manufactured at any stage until its need is signalled from the subsequent stage, via a kanban. 2. Simplified production processes.Nonvalueadded activities are identified and removed.67Key features of JIT production3. Purchase of materials, and manufacture of subassemblies and products in small lotsBatch sizes tend to be small and inventory levels are low.4. Quick and inexpensive setups of production machinery.To produce in small batches setup times must be reduced.68Key features of JIT production5. Highquality levels for raw materials, ponents and finished products6. Effective preventative maintenance of equipment7. Flexible work teamsMany firms have moved from rigid assembly lines towards workbased team made up of multiskilled employees.69Costs of JITlSubstantial investment is needed to change the production facilities so as to minimise nonvalueadded activitieslAn increase in the risk of inventory shortages and the associated loss of production and sales.v A strike at the factory of a supplier can cause a total shutdown of production. v In 2022 a 14 day strike by employees at a supplier of steering parts cost Holden an estimated $20M a day. 70Benefits of JITlSavings in inventorycarrying costslLower insurance costslFewer losses due to spoilage, obsolescence and theftlNo opportunity costs of high inventorylElimination of nonvalueadded activitieslMeets customers needs more effectively71 END OF TOPIC 6 72111111111 44487看看73l1 l2 過眼云煙 l3 古古怪怪 l4 l5 l6男l(wèi)7古古怪l8vvvvvvvl9方法l 74l 古古廣告和叫姐姐 l 和呵呵呵呵呵斤斤計較斤斤計較l 化工古怪怪古古怪怪個lCcggffghfhhhflGhhhhhhhhhhl1111111111l2222222222l555555555l8887933lHhjjkkkl 瀏覽量瀏覽量了 l l l111111111111l00075l56666666666666666655555555555555555556558888lHhuyuyyutytytytyyuuuuuul l l455555555555555l4555555555555555l發(fā)呆的叮當(dāng)當(dāng)?shù)牡膌規(guī)范化76l5466666666l54444444444l風(fēng)光好l l l l 方官方共和國l hggghgh55454545477l11111111111122222222l盡快快快快快快快家斤斤計較斤斤計較計較環(huán)境及斤斤計較斤斤計l斤斤計較瀏覽量哦哦陪陪78l 4444444l 777l 44444011011112l 古古怪怪l 4444444444444l 555l 44444444479l54545454l 哥 vnv l l 合格和韓國國l 版本 vnbngnvgl 和環(huán)境和換機及環(huán)境和交換機l 殲擊機80l11111 l 該放放放風(fēng)放放風(fēng)方法l l 諤諤看看l l 共和國規(guī)劃81l快盡快盡快盡快將見快盡快盡快盡快將盡快空間進間l空間接口可看見看見l放放風(fēng) 82l455454545445lHkjjkhhl l 嘎嘎嘎l 你l l l 餓餓的 83l12222222222223211l21111122222222222l 能密密麻麻密麻麻84l 快快快快快殲擊機l 斤斤計較就就l l l444444444444444l l l hhhjkjkjl 斤斤計較就85l呵呵呵呵呵呵哈l l嘎嘎嘎 l 44444888l的瑣瑣碎碎l天天天天天86l 嘎嘎嘎l 放放風(fēng)l 嘎嘎嘎l l l 嘎嘎嘎嘎嘎嘎搞個87
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